The tariff classification of "Skosan Energy Bars" fromCanada

NY 861971 May 3, 1991 CLA-2-20:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 2008.92.9090 Ms. Loretta Evans Fritz Companies, Inc. P.O. Drawer G Blaine, WA 98230 RE: The tariff classification of "Skosan Energy Bars" from Canada Dear Ms. Evans: In your letters dated October 23, 1990, February 11, 1991, and March 18, 1991, on behalf of Okanagan Dried Fruits, Ltd., you requested a tariff classification ruling. Samples and ingredients breakdowns were provided for three products. The samples were forwarded to the U.S. Customs laboratory for analysis. The "Skosan Energy Bars" are rectangular, candy bar-shaped snack foods consisting of a ground mixture of dried fruits and grain products, in a "yogurt coating," put up in sealed, metallized plastic film wrappers, containing 1.5 ounces (45 grams), net weight. Laboratory testing found the wrappers were not airtight. Each variety of bar - raspberry, cherry, and orange flavored - is composed of a yogurt coating surrounding a mixture of raisins, apple puree, almonds, crisped rice, apple concentrate, date flakes, apple flakes, buckwheat groats, raspberry puree, cherry puree, plum puree, oat bran, wheat bran, and flax. Other ingredients, depending on variety, are raspberry flavor, cherry flavor, and orange flavor. The applicable subheading for the "Skosan Energy Bars" will be 2008.92.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved...other, including mixtures...other...other. The duty rate will be 17.5 percent ad valorem. Goods classifiable under subheading 2008.92.9090, HTS, which have originated in the territory of Canada, will be entitled to a 12.2 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport